1.audit 审计 v,kvLjqt
2.attestation 鉴证 4"pU\g
3.credibility 可信赖程度 -%dBZW\u2
4.audit of financial statements 财务报表审计 d"tR?j
5.agreed-upon procedures 执行商定程序 s6QD^[
6.high levels of assurance 高水平保证 >qVSepK3
7.compilation 编制 =gB8(1g8
8.reliability 可靠性 ffMk.SqI
9.relevance 相关性 OtbPrF5
10.professional skepticism 职业谨慎 :Y|[?;
11.objectivity 客观性 iS< ^MD
12. professional competence 专业胜任能力 %NDr5E^cc
13.Senior/CPA-in-charge 项目经理 eQwvp`@"
14.audit engagement letter 业务约定书 ;Z9(ll:<$
15.recurring audit 连续审计 z%1& t4$
16.the client 委托人 +
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17.change CPA 更换注册会计师 k;Fxr%
18.the existing CPA 现任注册会计师 #;=sJ[m4
19.the successor CPA 后任注册会计师 8#w%qij
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 I+,CiJ|4
22.expert 专家 q+} \(|
23.the board of directors 董事会 \
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24.knowledge of the entity‘ s business 了解被审计单位情况 RT(ejkLZm
25.assess material misstatement risks评估重大错报风险 B1A:}#
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /Pxny3
27.a general knowledge of —— 初步了解―――的情况 V%B~ q`4
28.a more knowledge of—— 进一步了解的情况 [C\B2iU7_M
29.the prior year‘s working papers 以前年度工作底稿 ];'7~",Y
30.minutes of meeting 会议纪要 tXuf !
31.business risks 经营风险 iuA_Jr
32.appropriateness 适当性 <kk!ns I
33.accounting estimate 会计估计 TT n
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34.management representations 管理层声明 ]:;dJc'
35.going concern assumption 持续经营假设 &WeN{
36.audit plan 审计计划 wD:2sri
37.significant audit areas 重点审计领域 3~{0X-
38.error 错误 ?E<9H/
39.fraud舞弊 Sx8C<S5r<
40.modified or additional procedures 修改或追加审计程序 Ldj*{t`5
41.misappropriation of assets 侵占资产 M!D6i5k,
42.transactions without substance 虚假交易 S503b*pM
43.unusual pressures 异常压力 'Z]wh .]T
44.the suspected noncompliance 涉嫌存在违法行为 FB:nkUR`
45.materialiy 重要性 U^eos;:s8
46.exceed the materiality level 超过重要性水平 n wMq~I*1
47.approach the materiality level 接近重要性水平 [$F*R@,&
48.an acceptably low level 可接受水平 1:r#m- \
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 M~n./wyC
50.misstatements or omissions 错报或漏报 ^^lx Ot
51.aggregate 总计 -$X4RS
52.subsequent events 期后事项 |?]doBm|
53.adjust the financial statements 调整财务报表 J"Fp),
54.perform additional audit procedures 实施追加的审计程序 'tDUPm38
55.audit risk 审计风险 f7 |Tp m
56.detection risk 检查风险 !iq|sXs
57.inappropriate audit opinion 不适当的审计意见 B*
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58.material misstatement 重大的错报 EqGpo_
59.tolerable misstatement 可容忍错报 $$uMu{?0i
60.the acceptable level of detection risk 可接受的检查风险